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Benefits to related persons - Section 271AAE
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....ion 10(23)(iv) or (v) or (vi) or (via), or - any trust or institution referred to in section 11 * has violated the provisions of - (a) the twenty-first proviso to clause (23C) of section 10, [ income or part of income or property of any fund or institution or trust or any university or other educational institution or any hospital or other medical institution applied directly or indirectly ....